#Section 144
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1,574 articlesIncome Tax
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Name doesn’t decide 80P: ITAT allows deduction based on actual activities
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Section 263 Invalid as Presumptive Section 44AD Taxation Requires No Books
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ITAT Mumbai Accepted Ignorance & Accountant’s Default as Sufficient Cause for Delay in Appeal Filing
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ITAT Delhi Upholds GP Addition After Books Rejected for Lack of Evidence
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Tax Audit Mandatory Even for Exempt Income if Turnover Threshold Crossed: ITAT Kolkata
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Addition Deleted as Gross Receipts Cannot Be Taxed Without Profit Determination: ITAT Amritsar
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Section 54F Deduction Allowed as Investment in Under-Construction Property Treated as Construction
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Understanding Section 145(3): Best Judgment Assessment & Powers of AO
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Condonation of Delay Requires Fair Opportunity – ITAT Remands Matter Despite 18-Month Delay
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Delay in Filing Appeal Should Be Liberally Condoned When Sufficient Cause Exists – ITAT Bangalore
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ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
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ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
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ITAT Deletes Addition Based on AIR Property Data as Assessee’s Evidence Remains Unrebutted
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